After a decree, issued on June 30 2010, proclaiming an administrative simplification of tax compliance, Mexican taxpayers have the option to discontinue the tax certification process (Dictamen Fiscal) that was largely mandatory up until 2010. Jorge Castellon, of Ernst & Young, examines the transfer pricing requirements for taxpayers who choose to opt-out of the process.
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The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process